Quality costing in the hospitality industry – a literature review (CROSBI ID 664949)
Prilog sa skupa u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Ribarić Čučković, Eda ; Janković, Sandra
engleski
Quality costing in the hospitality industry – a literature review
Purpose – Competitive environment is forcing hotels to adapt new methods and techniques for monitoring revenue, cost and business performance. The term and concept of quality is a significant factor of business success. Therefore, more and more hotels incorporate quality costs objectives in their business policies and strategies. The fulfilment of the quality cost objectives requires the hotel to develop and implement quality costing, as well as to implement reliable tools to assess quality. The purpose of this paper is to determine the development of hotel quality costing system, based on previous research and literature review. Approach – This paper provides an overview of current research in the field of hotel quality costing and reporting, based on established knowledge about the hotel quality management system. The research has been done according to the review of articles in academic journals. Conclusions about the requirements for achieving hotel quality accounting system have been drawn. Findings – Previous studies have shown that quality costing and reporting in hotel business is weaker when compared to other industries, and that hotel industry still insufficiently use approach for measuring and managing quality costs. Originality – The study provides insights into the problem of quality costing in the hospitality industry, from the standpoint of measuring and reporting, as tools for assessing hotel impact on the quality system and for improving its business practice. By implementing quality cost system, hotels shall be able to gain bigger market share, enhanced profitability, reduction in quality costs and improve their reputation.
quality costing ; quality accounting ; measuring and managing of quality cost ; hospitality industry
Congress Proceedings indexed in EBSCO – Hospitality & Tourism Complete, ProQuest Business Premium Collection, ProQuest Central, ProQuest – ABI/INFORM, ProQuest - East & Central Europe Database, and RePEc
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Podaci o prilogu
368-382.
2018.
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objavljeno
Podaci o matičnoj publikaciji
Tourism & hospitality industry
Milohnić, Ines ; Smolčić Jurdana, Dora
Opatija: Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci
1848-4581
Podaci o skupu
24. bijenalni međunarodni kongres Turizam i hotelska industrija: trendovi i izazovi = 24th Biennial International Congress Tourism & Hospitality Industry - Trends and Challenges
predavanje
26.04.2018-27.04.2018
Opatija, Hrvatska